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[Cites 0, Cited by 0] [Section 20(4)] [Section 20] [Entire Act]

State of Maharashtra - Subsection

Section 20(4)(b) in The Maharashtra Value Added Tax Act, 2002

(b)discovers as a result of the report of audit of his accounts prepared for the purpose of section 61, any omission or incorrect statement therein, [may furnish a single revised return for the year] [These words were substituted for the words 'may furnish a revised return' by Maharashtra Tax Laws (Levy and Amendment) Act, 2013, Section 6(1)(a), (w.e.f 1-5-2013).] as regards the period in respect of which the omission or incorrect statement is discovered, [before] [Substituted for the word 'after' by The Maharashtra Tax Laws (Levy and Amendment) Act, 2010, section 11, (w.e.f 1-5 2010).] the expiry of the period of thirty days from the date prescribed for furnishing the said report;